Mid East Integrated vs. Commnr.,Sales Tax

Facts

The petitioner, Mid East Integrated Steel Limited, filed a writ petition before the High Court of Orissa at Cuttack. The respondents were the Commissioner of Sales Tax and another authority. The nature of the dispute and the specific tax period(s) are not recorded in the judgment. The petitioner sought to withdraw the writ petition. The Court was not asked to decide on the merits of the case or the delay in filing any subsequent appeal.

Held

The Court granted the petitioner's request to withdraw the writ petition. The petitioner was granted liberty to file an appeal as provided in law, provided it was filed not later than 20th September, 2021. If an application for condonation of delay was filed along with the appeal, the appellate court was directed to consider any explanation for the delay on account of the pendency of the writ petition. The Court explicitly stated that it had not expressed any opinion on the merits of the case or on the question of delay. The interim order, if any, was vacated. The writ petition was disposed of as withdrawn.

Key Issues

1. Whether the petitioner should be granted leave to withdraw the writ petition with liberty to file an appeal as provided in law? Petitioner's Argument: The petitioner sought to withdraw the writ petition and file an appeal. They requested that any delay in filing the appeal, on account of the pendency of the writ petition, be considered favorably by the appellate court. Revenue/State's Argument: No argument is recorded for the revenue or state in this judgment.